GST exemption for high-starch roots and tubers applies, excluding pre-packaged labelled products, under new notification. Exemption from GST is granted on specified frozen roots and tubers with high starch or inulin content, including manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar products, when supplied otherwise than pre-packaged and labelled; the exemption is effected by Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for high-starch roots and tubers applies, excluding pre-packaged labelled products, under new notification.
Exemption from GST is granted on specified frozen roots and tubers with high starch or inulin content, including manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar products, when supplied otherwise than pre-packaged and labelled; the exemption is effected by Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
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